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Facts
The assessee filed an appeal challenging the order of the NFAC for AY 2016-17. Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, filed an application and paid the required taxes. The assessee then requested to withdraw the appeal before the Tribunal.
Held
The Tribunal noted that the assessee had opted for the Vivad Se Vishwas Scheme and had paid the taxes as demanded. The Revenue's representative did not object to the withdrawal. Therefore, the Tribunal dismissed the appeal as withdrawn.
Key Issues
Whether the assessee can withdraw the appeal after opting for the Vivad Se Vishwas Scheme and making the payment.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.
ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER
This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 29/08/2024 in respect of the A.Y. 2016-17 and raised the following grounds of appeal:
1. The order passes by learned CIT (Appeals) is illegal, baseless and opposed to the facts of the case.
2. As the Assessee is Uneducated, she does not have enough Knowledge of Income Tax Provisions and rules thereon. Hence Assessee had entrusted the work of filing Appeal related form and replying to notices thereon to a Consultant, but the said consultant did not respond to notices thereon. However a new Consultant was appointed and he has provided his reply after discussing with Assessee on 28-10-2023 & 20-12-2023. Hence learned CIT(Appeals) has erred in considering the replies given. As the Assessee is Uneducated she doesnot have any Mail id & Mobile phone, she was unaware of notices sent to the Mail Id mentioned in Form 35. The Mail Id mentioned in Form 35 belongs to consultant to whom the work was entrusted with. The said consultant failed to reply to the notices thereon.
3. Penalty cannot be levied for the same default more than once u/s 271(1)(b) 4. The assessee prays leave to add any more grounds of appeal before or at the time of hearing.”
When the appeal came up for hearing we noticed that the assessee filed a copy of email dated 21/04/2025 which reads as under:
The assessee by way of their email dated 17/04/2025 had requested for the withdrawal of the appeal pending before this Tribunal on the ground that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024 and also furnished the form – 1 issued by the Department. The assessee also filed the copy of the challan for the payment of the said amount of Rs. 3,34,688/- as directed in form – 2.
The Ld.AR submitted that the appeal of the assessee may be dismissed as withdrawn.
We heard Ld D.R, who did not object to the prayer of the assessee. We have perused the said letter and recorded the request made by the assessee. We have also perused the Form 3 issued by the authority from which we came to understand that the assessee had opted to avail the benefit conferred under the VSVS scheme. Recording the said correspondences and the challan, we dismiss the appeal as withdrawn.
In the result, the appeal of the assessee is dismissed as withdrawn.
Order pronounced in the open court on 30th April, 2025.